AP-OS
Open bankruptcySummary
A bankruptcy procedure is open for AP-OS according to publications in the Belgian State Gazette. The 2022 annual accounts show equity of €33,976 and a net result of €657.
Are you a creditor?
Open bankruptcy
Source: Belgian Official Gazette
If this company owes you money, you are not paid automatically: you file your claim yourself, within the deadline the judgment sets.
The procedure
- Court
- Enterprise Court of Liège, Liège division
- Declared bankrupt
- 19 February 2024
- Supervising judge
- Jean-Louis Stassin
- Official Gazette
- 26-02-2024 (pdf) ↗search the document for 2024/107645
Deadlines
- Appeal or third-party opposition until
- passed on 12 March 2024Fifteen days after the publication in the Official Gazette.art. XX.108 CEL
- File the claim in RegSol until
- passed on 20 March 2024art. XX.104 and XX.155 CEL
- First verification report
- passed on 4 April 2024Goods that belong to you, such as those delivered under retention of title, are reclaimed before this day.art. XX.104 and XX.194 CEL
- Late claim until
- passed on 19 February 2025Late, you share only in what has not been paid out yet, and the costs are yours.art. XX.165 CEL
Curators
- Edouard FranckRue Des Augustins 32, 4000 Liege 1edouard.franck@henry-mersch.be
- Laurent WinkinRue Des Augustins 32, 4000 Liege 1- mersch.be
What to do now
- Do not deliver on credit any more without an agreement with the curator.
- Gather your documents: invoices, purchase orders, contract, delivery notes and reminders.
- File your proof of claim in RegSol (regsol.be), yourself with eID or itsme, or through your lawyer. State principal, interest and costs separately, and any preferential right you hold.
- Delivered under retention of title? Reclaim your goods before the first report on the verification of claims.
- Ask your accountant about the VAT on the unpaid invoices: in a bankruptcy it can be recovered under conditions.
- Follow the file in RegSol: the verification report (admitted or disputed) and the curator's reports appear there.
The deadlines above come from the publication of the judgment. Check them in RegSol before you file anything; a passed deadline no longer applies.
File a claim in RegSol ↗
Watch
Follow this bankruptcy: you are alerted when it is closed or reversed.
General information, not legal advice. If in doubt, the curator, your lawyer or your accountant can help.Creditor guide for this company
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Signals
Three signals. The signal on the left, the evidence on the right.
+raises risk○neutral
neutral · Filed after the deadline
The financial year that closed on 31-12-2022 was due by 31-07-2023 and was filed on 30-08-2023, 30 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 4 filingsDeviation from the deadline
2025
not confirmed
2024
not filed
2023
not filed
2022
30 d late
2021
30 d late
2020
24 d late
2019
96 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 4 accounts on average 45 days after the deadline; the sector median for financial year 2024 is on the deadline day, and 46% of the sector filed late.
Checked, nothing found (1)
History
Go further with this company
Who ran this company, and where was it based, on a date before the end?Company as of a date Is the registered address a letterbox address or a business centre?Addresses Are there other customers at risk in your own list?List enrichment How is the Retail trade sector doing?Sector figures
Investigating this company? Keep it with today's facts in a case file.
Financials · fiscal year 2022, micro schema
Equity
€33,976▲ 2.0%
2021 · €33,318
Total assets
€123,216▼ 0.8%
2021 · €124,244
Net result
€657
2021 · -€2,602
Working capital
€19,475▼ 36.8%
2021 · €30,833
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 47, Retail trade, each year against the same schema; no band under 30 filings. Dashed line: the median.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line2019202020212022
Operating result€5,288-€15,162▲ 187%-€1,369€1,721
Net result€3,963-€13,357within the sector's middle half▲ 237%-€2,602below the sector's middle half€657within the sector's middle half
Equity€22,563-€35,921within the sector's middle half▲ 59.2%€33,318within the sector's middle half▼ 7.2%€33,976within the sector's middle half▲ 2.0%
Total assets€51,990-€60,516below the sector's middle half▲ 16.4%€124,244within the sector's middle half▲ 105%€123,216within the sector's middle half▼ 0.8%
Debt€29,427-€24,595▼ 16.4%€90,926▲ 270%€89,241▼ 1.9%
Working capital-€18,837--€879within the sector's middle half▲ 95.3%€30,833within the sector's middle half€19,475within the sector's middle half▼ 36.8%
Solvency43.4%-59.4%within the sector's middle half▲ 16.0pp26.8%within the sector's middle half▼ 32.5pp27.6%within the sector's middle half▲ 0.8pp
Current ratio0.36-0.96within the sector's middle half▲ 0.601.50within the sector's middle half▲ 0.541.26within the sector's middle half▼ 0.25
Return on assets (ROA)7.6%-22.1%above the sector's middle half▲ 14.4pp-2.1%below the sector's middle half▼ 24.2pp0.5%within the sector's middle half▲ 2.6pp
above
within
below
the middle half (P25 to P75) of NACE 47, Retail trade, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result returns to profit in 2022: €1,721 after a loss of €1,369 in 2021.
Balance-sheet composition
2022 in colour, 2021 as the grey bar beneath
Assets €123,216
Fixed assets
€27,600 ▼ 14.3%
Current assets
€95,616 ▲ 3.9%
Equity and liabilities €123,216
Equity
€33,976 ▲ 2.0%
Debt
€89,241 ▼ 1.9%
Debt's share of the balance-sheet total falls from 73.2% to 72.4%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€6,321▲
2021 · €3,231
Cash flow
€5,257▲
2021 · €1,998
Quick ratio
0.52▼
2021 · 1.23
Debt to equity
2.63▼
2021 · 2.73
ROE
1.9%▲
2021 · -7.8%
Interest coverage
4.57▲
2021 · 1.93
Debt ≤ 1 year
€76,141▲
2021 · €61,211
Debt > 1 year
€13,100▼
2021 · €29,715
Staff costs
€39▼
2021 · €311
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2019 | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|---|
| Remuneration, social security and pensions62 | - | - | €311 | €39 | ▼ 87.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €6,023 | €4,600 | €4,600 | €4,600 | = |
| Other operating charges640/8 | - | - | €61 | €164 | ▲ 168% |
| Gross operating margin9900 | €11,405 | €20,370 | €3,604 | €6,524 | ▲ 81.0% |
| Operating profit (loss)9901 | €5,288 | €15,162 | -€1,369 | €1,721 | ▲ 226% |
| Financial income75/76B | - | - | €439 | €321 | ▼ 26.9% |
| Recurring financial income75 | €180 | - | €439 | €321 | ▼ 26.9% |
| Financial charges65/66B | - | - | €1,673 | €1,384 | ▼ 17.3% |
| Recurring financial charges65 | €431 | €203 | €1,673 | €1,384 | ▼ 17.3% |
| Profit (loss) for the period before taxes9903 | €5,037 | €14,960 | -€2,602 | €657 | ▲ 125% |
| Income taxes67/77 | €1,074 | €1,602 | - | - | - |
| Profit (loss) for the period9904 | €3,963 | €13,357 | -€2,602 | €657 | ▲ 125% |
| Profit (loss) for the period to be appropriated9905 | €3,963 | €13,357 | -€2,602 | €657 | ▲ 125% |
| Line | 2019 | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|---|
| Assets | |||||
| Total assets20/58 | €51,990 | €60,516 | €124,244 | €123,216 | ▼ 0.8% |
| Fixed assets21/28 | €41,400 | €36,800 | €32,200 | €27,600 | ▼ 14.3% |
| Intangible fixed assets21 | €41,400 | €36,800 | €32,200 | €27,600 | ▼ 14.3% |
| Current assets29/58 | €10,590 | €23,716 | €92,044 | €95,616 | ▲ 3.9% |
| Stocks and contracts in progress3 | - | - | €16,956 | €56,246 | ▲ 232% |
| Stocks30/36 | - | - | €16,956 | €56,246 | ▲ 232% |
| Amounts receivable within one year40/41 | €6,043 | €7,193 | €39,386 | €38,554 | ▼ 2.1% |
| Trade receivables40 | - | - | €39,386 | €38,554 | ▼ 2.1% |
| Cash at bank and in hand54/58 | €4,547 | €16,522 | €34,940 | €816 | ▼ 97.7% |
| Deferred charges and accrued income490/1 | - | - | €763 | - | - |
| Equity and liabilities | |||||
| Total equity and liabilities10/49 | €51,990 | €60,516 | €124,244 | €123,216 | ▼ 0.8% |
| Equity10/15 | €22,563 | €35,921 | €33,318 | €33,976 | ▲ 2.0% |
| Contributions10/11 | €18,600 | - | €18,600 | €18,600 | = |
| Reserves13 | €1,860 | €1,860 | €1,860 | €1,860 | = |
| Non-distributable reserves130/1 | - | - | €1,860 | €1,860 | = |
| Reserves not available under the articles1311 | - | - | €1,860 | €1,860 | = |
| Profit (loss) carried forward14 | €2,103 | €15,461 | €12,858 | €13,516 | ▲ 5.1% |
| Amounts payable17/49 | €29,427 | €24,595 | €90,926 | €89,241 | ▼ 1.9% |
| Amounts payable after more than one year17 | - | - | €29,715 | €13,100 | ▼ 55.9% |
| Financial debts170/4 | - | - | €29,715 | €13,100 | ▼ 55.9% |
| Amounts payable within one year42/48 | €29,427 | €24,595 | €61,211 | €76,141 | ▲ 24.4% |
| Current portion of amounts payable after more than one year42 | - | - | €8,832 | €14,449 | ▲ 63.6% |
| Financial debts43 | - | - | - | €4,227 | - |
| Credit institutions430/8 | - | - | - | €4,227 | - |
| Trade debts44 | €103 | €2,383 | €9,501 | €11,740 | ▲ 23.6% |
| Suppliers440/4 | - | - | €9,501 | €11,740 | ▲ 23.6% |
| Advances received on contracts in progress46 | - | - | €29,550 | €31,616 | ▲ 7.0% |
| Taxes, remuneration and social security45 | - | - | €7,061 | €6,234 | ▼ 11.7% |
| Taxes450/3 | - | - | €7,061 | €6,234 | ▼ 11.7% |
| Other amounts payable47/48 | - | - | €6,268 | €7,875 | ▲ 25.6% |
| Line | 2019 | 2020 | 2021 | 2022 | Change |
|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €3,963 | €13,357 | -€2,602 | €657 | ▲ 125% |
| + Depreciation and write-downs630 | €6,023 | €4,600 | €4,600 | €4,600 | = |
| Operating cash flow (approximation) | €9,986 | €17,957 | €1,998 | €5,257 | ▲ 163% |
| Investment in fixed assets (approximation) | - | €0 | €0 | €0 | - |
| Change in cash | - | €11,975 | €18,417 | -€34,124 | ▼ 285% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
2024
26-02
Bankruptcy
Opening
Tribunal de l’entreprise de Liège, division Liège · event 19-02-2024
2023
30-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 30 days late
2022
31-12
Financial
Back to profitnet €657
Net result €657 after one loss-making year.
30-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 30 days late
2021
31-12
Financial
Weakest financial yearnet -€2,602
Net result drops to -€2,602, the lowest in the series.
24-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 24 days late
2020
31-12
Financial
Highest result since 2019net €13,357 ▲237%
Operating result €15,162, net result €13,357, both a record.
04-11
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 96 days late
SignalFinancial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 1 act read
About the unread acts
We know of 1 Belgian State Gazette act for this company. It has not been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
1 act for this company is in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Hannut · 1 establishment unit since 2019
Ground area
528 m²
Building footprint
87 m²
Volume, LiDAR
1,018 m³
Parcel 64034B0649/00L000, Wallonia · tallest building 14.3 m, ±4 floors. Linked by address, not a title deed.
2
companies at this address
See who is registered here
1 establishment unit
AP-OS
since 20192.288.034.119
1 parcel
Wallonia
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 64034B0649/00L000 | Wallonia | 528 m² | 1 · 87 m² | 14.3 m · 4 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Insolvency mandates
2 mandates| Role | Name | Tenure |
|---|---|---|
| Curator | EDOUARD FRANCK RUE DES AUGUSTINS 32,
4000 LIEGE 1 |
19-02-2024 → present |
| Curator | LAURENT WINKIN RUE DES AUGUSTINS 32, 4000 LIEGE 1- laurent.winkin@henry-
mersch.be |
19-02-2024 → present |
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Of 504 companies in sector 47713 we hold annual accounts for 195. 148 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company (pre-2019)
Founded05-04-2019
Fiscal year end31-12
Activities, NACEBEL 2025
47713Retail trade
Contact
E-mail
claesfrancoise@live.be
Phone
+32499194190
E-invoicing
Not found in the Peppol register
No Peppol card under this enterprise or VAT number. That proves nothing: publishing a card is voluntary.
Register as of 28 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.